THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE-1(1),, VISAKHAPTNAM vs. MATTAPALLI RAMGOPAL,, VISAKHAPATNAM
In the result, appeals of the revenue are dismissed
ITA 65/VIZ/2021[2014-15]Status: DisposedITAT Visakhapatnam29 Mar 2023AY 2014-15
Bench: Shri Duvvuru Rl Reddy, Hon’Ble & Shri S Balakrishnan, Hon’Bleआयकर अपील सं./I.T.A.No.65/Viz/2021 & 66/Viz/2021 (निर्धारण वर्ा / Assessment Year : 2014-15 & 2015-16) Asst.Commissioner Of Income Tax Vs. Mattapalli Ramgopal Circle-1(1) 25-8-246, Main Road Visakhapatnam Kurupam Market Visakhapatnam [Pan : Aarpw2133K] (अपीलार्थी/ Appellant) (प्रत्यर्थी/ Respondent)
For Appellant: Shri I.Kama Sastry, ARFor Respondent: Shri O.N.Hari Prasada Rao, DR
Section 133ASection 143(1)Section 143(2)Section 68
68 of the Act and Rs.4,30,143/- towards interest on housing loan.
3. On being aggrieved, the assessee preferred an appeal before the CIT(A) and the Ld.CIT(A) allowed the appeal of the assessee.
4. On being aggrieved, the revenue preferred an appeal before the Tribunal and raised the following grounds :
1. The order of the Ld.CIT
